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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Tax Authorities to Share Info Under Double Tax Avoidance Agreement, Ensuring Confidentiality and Legal Compliance</h1> The statutory provision outlines the exchange of tax-related information between the competent authorities of two Contracting States under the Double Tax Avoidance Agreement. The exchange is necessary for implementing the agreement's provisions or domestic tax laws. Information received must be kept confidential and disclosed only to relevant authorities for tax-related purposes, with potential use in public proceedings if allowed by both States' laws. The provision does not obligate a State to perform actions contrary to its laws or disclose sensitive information. States must use information-gathering measures to fulfill requests, even if the information is not needed for their own tax purposes.